კონფერენცია

∘ Mariam Zubiashvili ∘ Tamar Kiladze ∘
ENTERPRISE RECEIVABLES AND PAYABLES PERFECTION OF ACCOUNTING

summary

The present article deals with the problems of accounting for receivables and accounts payable of the enterprise, outlines the importance of their proper accounting. Deficiencies in their accounting have been identified and recommendations for improving debt accounting have been proposed in the form of the production of registers on the example of JSC Georgian Beer Company.

Ivane Javakhishvili Tbilisi State University Paata Gugushvili Institute of Economics International Scientific C O N F E R E N C E S "ECONOMY – XXI CENTURY"

E ISSN 2587 - 4691	∘ Mariam Zubiashvili ∘ Tamar Kiladze ∘ ENTERPRISE RECEIVABLES AND PAYABLES PERFECTION OF ACCOUNTING summary The present article deals with the problems of accounting for receivables and accounts payable of the enterprise, outlines the importance of their proper accounting. Deficiencies in their accounting have been identified and recommendations for improving debt accounting have been proposed in the form of the production of registers on the example of JSC Georgian Beer Company.